BEFORE THE UTAH STATE TAX
COMMISSION
_______________________________
In Re: )
:
: FINDINGS
OF FACT,
XXXXX : CONCLUSIONS OF LAW,
: AND FINAL
DECISION
: Appeal No.
91-1248
______________________________
STATEMENT OF CASE
This
matter came before the Utah State Tax Commission for a formal hearing on
XXXXX. Paul F. Iwasaki, Presiding
Officer, heard the matter for and on behalf of the Commission. Present and representing the Petitioner was
XXXXX.
Based
upon the evidence and testimony presented at the hearing, the Tax Commission
hereby makes its:
FINDINGS OF FACT
1. The tax in question is sales tax.
2. The periods in question are the fourth
quarter of XXXXX and the first and third quarters of XXXXX.
3. The Petitioner started business in
XXXXX. Although he was aware of his
obligations to pay sales tax, because of the general confusion that exists when
starting a business, he forgot to file and pay the returns for the quarters in
question.
4. The sales tax owed for the periods in
question were $$$$$, $$$$$, and $$$$$ for the fourth quarter of XXXXX and the
first and third quarters of XXXXX respectively.
5. As a result of the failure to timely file
and pay the taxes due, the Petitioner was assessed penalties in the amount of
$$$$$, $$$$$, and $$$$$ for the respective quarters.
6. Petitioner testified that he was never notified
by the Commission that taxes were due and owing or that penalties had been
assessed until he applied for a loan on XXXXX, but was denied because of the
liens which had been placed on the business.
CONCLUSIONS OF LAW
The
Tax Commission is granted the authority to waive, reduce, or compromise
penalties and interest upon a showing of reasonable cause. (Utah Code Ann. §59-1-401(8).)
DECISION AND ORDER
In
the present case, the Petitioner argued that because he was never made aware of
the fact that the returns were late and that penalties had been imposed and
also because of the confusion as to the exact amount of penalties which had
been assessed, part of the responsibility for the delay should rest with the
Commission.
The
Commission finds that the Petitioner's argument is without merit. The
responsibility for timely filing and timely paying any sales tax due rests with
the taxpayer. The taxpayer cannot shed
that responsibility to another party when, as here, no reasonable basis for the
untimely filing exists other than the taxpayer simply forgot to do as required.
Based
upon the foregoing, the Tax Commission finds that sufficient cause has not been
shown which would justify a waiver of the penalties associated with the fourth
quarter of XXXXX and the first and third quarters of XXXXX. It is so ordered.
DATED
this 20th day of November, 1991.
BY ORDER OF THE UTAH STATE TAX COMMISSION.
ABSENT
R. H. Hansen Roger
O. Tew
Chairman Commissioner
Joe B.
Pacheco S.
Blaine Willes
Commissioner Commissioner